Trudy's AGI last year was $262,000. Her Federal income tax came to $78,600, paid through both withholding and estimated payments. This year, her AGI will be $393,000, with a projected tax liability of $58,950, all to be paid through estimates. Trudy wants to pay the least amount of tax that does not incur a penalty. Assume instead that Trudy's AGI last year was $88,000 and resulted in a Federal income tax of $17,600. Determine her total estimated tax payments for this year.